Payments into State Security Funds (see Taxes, Licenses and Fees).
Commission and Brokerage, Claim Adjustment Services, and Taxes, Licenses and Fees of underwriting syndicates, pools, and associations such as Factory Insurance Associations and Oil Insurance Association.
Cost of survey, credit, moral hazard, character and commercial reports obtained for underwriting purposes (see Surveys and Underwriting Reports).
Cost of commercial reporting services (see Surveys and Underwriting Reports).
Dues and subscriptions to social or civic clubs or affairs (see Travel and Travel Items).
Dues and subscriptions to accounting, legal, actuarial or similar societies and associations (see Travel and Travel Items).
Dues and subscriptions to accounting, legal, actuarial or similar societies and associations (see Travel and Travel Items).
Include cost of the following:
Survey, credit, moral hazard, character and commercial reports obtained for underwriting purposes.
Commercial reporting services.
Appraisals for underwriting purposes.
Fire records.
Inspection, engineering, and accident and loss prevention billed specifically.
Literature, booklets, placards, signs, etc., issued solely for accident and loss prevention.
Maps and corrections.
Services of medical examiners for underwriting purposes.
Exclude:
Compensation to employees (see Salaries).
Expenses of salaried employees (see Travel and Travel Items).
Items includable in Boards, Bureaus and Associations; Claim Adjustment Services; and Allowances to Managers and Agents.
Cost of character or credit reports on employees or applicants for employment (see Employee Relations and Welfare).
Fees for physical examination of employees or applicants for employment (see Employee Relations and Welfare).
Income from inspections, which shall be classified in accordance with the instruction “Income from Special Services”.
Include:
Auditing fees and expenses of independent auditors for auditing payrolls and other premium bases.
Exclude:
Compensation to employees (see Salaries).